scholarly journals PENGARUH KARAKTERISTIK TIM MANAJEMEN PUNCAK TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI

2020 ◽  
Vol 3 (2) ◽  
pp. 133-152
Author(s):  
Achmad Zwageri
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Hypothesis Testing ◽  
Research Method ◽  
Audit Quality ◽  
Top Management Team ◽  
Negative Influence ◽  
Management Team ◽  
Top Management ◽  
Analysis Model

The purpose of this study is to analyze; the influence of the characteristics of the top management team on earnings management with audit quality as a moderating variable. The research sample was selected using a purposive method. The research method used is hypothesis testing, and the analysis model of this study uses a moderation regression analysis (MRA). The results showed that the characteristics of top management namely knowledge and tenure had a negative influence on earnings management, and on audit quality as a moderating factor not proven to strengthen its influence on earnings management.

The curvilinear effect of top management team task-related demographic faultlines on over-investment

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Qing Xie ◽  
Wuwei Li ◽  
Yuanyuan Zhang
Keyword(s):  
Regression Analysis ◽  
Top Management Team ◽  
Listed Companies ◽  
Management Team ◽  
Curvilinear Relationship ◽  
Top Management ◽  
Content Type ◽  
Industrial Environment ◽  
Team Task ◽  
The Relationship

PurposeThis study empirically examines the curvilinear relationship between top management team task-related demographic faultlines and over-investment, as well as how biodemographic faultlines and industrial environment moderate the curvilinear relationship between task-related demographic faultlines and over-investment.Design/methodology/approachThe study designs the panel data from the listed companies of China's growth enterprises board (GEB) (set up by Shenzhen Stock Exchange in 2009) in the period 2011–2016 and uses hierarchical regression analysis and grouping regression analysis in exploring the curvilinear relationship with the variables involved.FindingsThe study provides empirical insights into the relationship on top management team (TMT) task-related demographic faultlines and over-investment, as well as how biodemographic faultlines and industrial environment moderate the relationship between task-related demographic faultlines and over-investment. It suggests that the relationship between task-related demographic faultlines and over-investment is significantly inverted-U. Furthermore, biodemographic faultlines and industrial environment can strengthen the inverted-U relationship between TMT task-related demographic faultlines and over-investment.Research limitations/implicationsThe study investigates the influence of task-related demographic faultlines on firm over-investment. The sample is restricted to the listed companies on GEM in China and limited in size. It is also not concerned with the cross-culture contrastive analysis between the Chinese- and Western-listed companies.Practical implicationsThe findings suggest that strong/weak TMT task-related demographic faultlines is beneficial in promoting rational investment, but medium TMT task-related demographic faultlines may lead to over-investment.Originality/valueThe study within the crossed-categorization theory, the study provides a contemporary research path by moderating biodemographic faultlines and industrial environments to explain the long-ignored impact of TMT faultlines within a new perspective of firm investment efficiency with a recent significant sample of new emerging countries (e.g. China).

The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China

2017 ◽  
Vol 32 (1) ◽  
pp. 143-164 ◽  
Author(s):  
Baolei Qi ◽  
Jerry W. Lin ◽  
Gaoliang Tian ◽  
Hua Christine Xin Lewis
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Work Experience ◽  
Management Strategies ◽  
Top Management Team ◽  
Management Team ◽  
Data Availability ◽  
Top Management ◽  
Upper Echelons Theory ◽  
The Impact

SYNOPSIS Using a sample of Chinese A-share listed firms from 2000 to 2015, we investigate the association between a firm's use of earnings management strategies and the characteristics of its top management team. Our findings suggest that several demographic characteristics (i.e., age, gender, educational level, and financial work experience) of the entire team, as well as of the CEO/CFO and other team members separately, are significantly associated with both accrual-based and real-activities-based earnings management; these, in turn, may affect the quality of the firm's financial reporting. Our results are consistent with the predictions of the upper echelons theory and have implications for various stakeholders in corporate financial reporting, as well as providing insights to those responsible for selecting and developing upper-level executives. JEL Classifications: M40; M41. Data Availability: The data used in this paper are derived from public sources.

scholarly journals Information Asymmetry, Audit Quality, And Institutional Ownership On Earnings Management: Evidence From Mining Companies Listed On The Indonesia Stock Exchange

2019 ◽  
Vol 8 (5C) ◽  
pp. 126-136
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Information Asymmetry ◽  
Audit Quality ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Total Sample ◽  
Negative Influence ◽  
Mining Companies ◽  
Contrast Information

The intent of this research is to scrutinize the consequence of information asymmetry and audit quality on earnings management using institutional ownership as a moderating variable. The sample of this study consists of 28 mining companies listed on the Indonesia Stock Exchange (IDX) for 5 years of observation in 2012-2016, with total sample used were 140 data. Moderated Regression Analysis is used to test the hypothesis with the results that audit quality has a significant and negative influence on earnings management. While institutional ownership is accepted as a moderating variable that weakens the influence of information asymmetry on earnings management. In contrast, information asymmetry does not affect earnings management and institutional ownership does not strengthen the influence of audit quality on earnings management

Top Management Team Characteristics and Accrual-Based Earnings Management

2018 ◽  
Vol 53 (4) ◽  
pp. 314-334 ◽  
Author(s):  
Yu-Ting Hsieh ◽  
Tsung-Kang Chen ◽  
Yi-Jie Tseng ◽  
Ruey-Ching Lin
Keyword(s):  
Earnings Management ◽  
Top Management Team ◽  
Management Team ◽  
Top Management ◽  
Team Characteristics

The impacts of top management team characteristics on entrepreneurial strategic orientation

2014 ◽  
Vol 52 (2) ◽  
pp. 378-409 ◽  
Author(s):  
Lin Yang ◽  
Danni Wang
Keyword(s):  
Regression Analysis ◽  
Top Management Team ◽  
Management Team ◽  
Strategic Orientation ◽  
Top Management ◽  
Corporate Ownership ◽  
Content Type ◽  
Industry Environment ◽  
Board Director ◽  
Team Characteristics

Purpose – The paper aims to empirically examine the questions of how top management team (TMT) characteristics, including TMT heterogeneity and vertical dyads differences between TMT and Board Director, influence entrepreneurial strategic orientation, as well as how industry environment and corporate ownership moderate those relationships. Design/methodology/approach – The paper designs the panel data on the listed companies of China's Small and Medium-sized Enterprises Board for the period 2006-2010, and uses hierarchical regression analysis and grouping regression analysis when examining the relationships among variables involved. Findings – The paper provides empirical insights about how top management team (TMT) characteristics, including TMT heterogeneity and vertical dyads differences between TMT and Board Director, influence entrepreneurial strategic orientation, as well as how industry environment and corporate ownership moderate those relationships. It suggests that, except for TMT educational background, the heterogeneity of TMT age, gender, functional experience, and the vertical dyad differences between TMT and board chairperson significantly and positively impact ESO. Furthermore, industry environment and corporate ownership will moderate the relationship between TMT characteristics and ESO. Originality/value – This paper fulfills an identified need to study how top management team characteristics influence entrepreneurial strategic orientation, as well as how industry environment and corporate ownership moderate those relationships.

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